EXHIBIT 15

December 4, 2006

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Commissioners:

We are aware that our report dated December 4, 2006 on our review of interim financial information of Abercrombie & Fitch Co. (the “Company”) for the thirteen and thirty-nine week periods ended October 28, 2006 and October 29, 2005 and included in the Company’s quarterly report on Form 10-Q for the quarter ended October 28, 2006 is incorporated by reference in its Registration Statements on Form S-8 (Registration Nos. 333-15941, 333-15945, 333-60189, 333-81373, 333-60203, 333-100079, 333-107646, 333-107648 and 333-128000).

Very truly yours,

/s/ PricewaterhouseCoopers LLP
Columbus, Ohio